Importation

Commercial purposes

Import authorisation

No import authorisation is needed for the importation of spirits. 

Fees

The following fees have to be paid when importing spirits:

Spirits tax: this duty is charged to the customs account of either the importer or the haulage firm. In the absence of a customs account, the duty has to be paid in cash or by credit card directly at the customs office.

Value added tax: this is collected together with the alcohol duty.

Customs duties: liability to pay customs duties and their amount depend on the countries from which the spirits are being imported. 

More detailed information can be found at: www.tares.ch.

Classification enquiries for products intended for export or import

For classification enquiries from importers or producers wishing to import or export spirits or alcoholic products, the Federal Office for Customs and Border Security issues binding tariff information.

Private individuals 

Tax-free importation

The following quantities of alcoholic beverages can be imported tax-free in tourist traffic (exemption limits).

• 5 litres of up to 18% ABV
• 1 litre of more than 18% ABV 

This tax-free travelling provision is granted once per day to persons aged 17 or more. Spirits imported in this manner are solely for personal use and may not be sold. If these are being imported into Switzerland for sale, the spirits tax must be paid at the border.

If you wish to import larger quantities, the same fees as those levied on imports for commercial purposes have to be paid.

Instructions

Volantino importazione e acquisizione di apparecchi per distillare e loro accessori (PDF, 123 kB, 17.03.2022)